| L&A | Louisiana & Arkansas Ry. | 4/38-10/66 |
| LA | Louisana & Arkansas Ry. | 1/75-1/80 |
| The Kansas City Southern Ry. Co. | eliminated 1/89; 1/94-7/2000 | |
| LACX | Leaseway System Corp. | added 7/66; 10/66-1/75 |
| Goodyear Tire & Rubber Co. | 1/80; eliminated 1/94; added 4/97; 7/2000; eliminated 4/2001 | |
| LAFX | Peterson Manufacturing Co. | Apr-38 |
| Lafarge Corp. | added 1/93; 1/94-7/2000 | |
| LAGX | Larson Industries, Inc. | added 7/68; eliminated 10/68 |
| B-W Acceptance Corp. | added 10/68; 4/70-1/75; eliminated 4/76 | |
| Larson Industries, Inc. | added 4/76; eliminated 10/78 | |
| LAHX | Calrail Co. | added 10/80; 1/94; eliminated 4/96 |
| Transportation Equipment, Inc. | added 4/96; 7/2000 | |
| LAJ | Los Angeles Junction Ry. Co. | 1/75-7/2000 |
| LAKX | City of Lakeland | added 7/82; 1/94-7/2000 |
| LAL | Livonia, Avon & Lakeville R.R. Corp. | 1/75-1/80; added 4/89; 1/94-7/2000 |
| LAMX | Lamco, Inc. | added 7/77; 1/80; eliminated 4/88 |
| LANO | Penn Eastern Rail Lines Inc. | added 4/98; 7/2000 |
| LAPT | Los Angeles Union Passenger Terminal | 1/75-7/2000 |
| LAPX | General American Transportation Corp. | 1/52-7/65 |
| Linde Air Products Co. (General American Transportation Co.) | Oct-66 | |
| General American Transportation Corp. | 4/70-1/80; eliminated 10/92 | |
| LARX | Aetna Oil Co., Inc. | 4/38-1/52; eliminated 4/54 |
| Aetna Oil Co., a Division of Ashland Oil & Refining Co. | added 4/54; 10/57-4/61 | |
| Ashland Oil & Refining Co. | 7/65-10/66; eliminated 4/70 | |
| LASB | Lackawaxen and Stourbridge R.R. Corp. | added 7/76; 1/80; eliminated 10/88 |
| Lackawaxen and Stourbridge R.R. Corp. (transferred to New York, Susquehanna and Western Ry. Corp.) | added 10/88 | |
| Lackawaxen and Stourbridge R.R. Corp. | eliminated 1/90 | |
| LASX | Lutz & Schramm, Inc. | 4/38-10/57 |
| LAWV | The Lorain & West Virginia Ry. Co. | 1/75-1/80 |
| LBFX | L.B. Foster Co. | Jul-00 |
| LBLX | Lever Brothers Ltd. | Apr-38 |
| LBR | The Lowville and Beaver River R.R. Co. | 1/75-7/2000 |
| LBRX | Lyle Branchflower Co. | Jan-52 |
| LBWX | Pulaski Development Co. | added 4/78; 1/80-1/94; eliminated 1/95 |
| Technical Propellants, Inc. | added 1/95; 7/2000 | |
| LBX | The Long-Bell Lumber Co. | 4/38-1/52 |
| LC | Lancaster & Chester Ry. Co. | 4/38-7/2000 |
| LCCE | Lee County Central Electric | 1/75-1/80 |
| LCCX | Louisiana Chemical Co., Inc. (Consolidated Chemical Industries, Inc.) | Apr-38 |
| Liquid Carbonic Canadian Corp., Ltd. | added 4/69; 4/70; eliminated 1/72 | |
| Liquid Carbonic Canada Ltd./Ltee. | added 1/72; 1/75-1/80; eliminated 4/81 | |
| Liquid Carbonic Inc. | added 4/81; eliminated 1/92; 1/94-7/2000 | |
| LCEX | Lindsley Lumber Co. | added 7/80; eliminated 7/81 |
| Lone Star Industries, Inc. | added 7/81; 1/94-7/2000; eliminated 1/2001; added 7/2001 | |
| LCFX | L.C. Forman & Sons, Inc. | 4/38-10/57; eliminated 10/60 |
| L.C. Forman & Sons | added 4/62 | |
| LCGX | Continental Grain Co. | added 10/90; eliminated 7/91 |
| Continental-COF Co. | added 7/91; eliminated 7/93 | |
| Continental Grain Co. | added 7/93; 1/94; eliminated 1/2000 | |
| Cargill, Inc. -- C.G.D. Division | added 1/2000; 7/2000 | |
| LCHX | LCP Transportation Inc. | added 10/90; 1/94; eliminated 4/95; 7/2000 |
| LCIX | Liquid Carbonic Corp. | 4/38-10/57; eliminated 1/58 |
| Liquid Carbonic Corp., Division of General Dynamics Corp. | added 1/58 | |
| General Dynamics Corp., Liquid Carbonic Division | 4/61-10/66; eliminated 7/69 | |
| Liquid Carbonic Corp. | added 7/69; 4/70-1/94; eliminated 1/97 | |
| Praxair, Inc. | added 1/97; 7/2000 | |
| LCLX | Ledcor Communications Ltd. | Jul-00 |
| LCPX | LCP Transportation, Inc., a subsidiary of Linden Chemicals & Plastics, Inc. | added 4/80; eliminated 7/82 |
| LCP Transportation, Inc. | added 7/82; eliminated 10/90 | |
| General American Transportation Corp. | added 10/90; 1/94; eliminated 1/98 | |
| General American Marks Co. | added 1/98; 7/2000 | |
| LCR | Lake County R.R. | Jul-00 |
| LCRC | Lenawee County R.R. Co., Inc. | added 1/78; eliminated 10/78; 1/80; eliminated 4/88; eliminated 10/90 |
| LCRX | Lower Colorado River Authority | added 7/84; 1/94-7/2000 |
| LCSX | Laclede Steel Co. | Jul-00 |
| LCWX | LCP Chemicals-West Virginia, Inc., a subsidiary of Linden Chemicals & Plastics, Inc. | added 10/80; eliminated 7/82 |
| LCWX | LCP Chemicals-West Virginia, Inc. | added 7/82; 1/94; eliminated 4/95; 7/2000 |
| LCX | Lamex Chemical Corp. | Jan-52 |
| LDAX | Louisiana Agricultural Finance Authority | Jul-00 |
| LDCX | Louis Dreyfus Corp. | added 7/79; 1/80-7/2000 |
| LDLX | Liquids Despatch Line (General American Transporation Corp.) | Apr-38 |
| LDRR | Louisiana & Delta R.R., Inc. | added 7/87; 1/94-7/2000 |
| LDRT | The Lake Front Dock & R.R. Terminal Co. | 1/75-1/94 |
| LDSX | Lambton Diesel Specialists, Inc. | Jul-00 |
| LDTC | Lawndale Transportation Co. | 1/75-1/80 |
| LE | Lousiana Eastern R.R. | 1/75-1/80 |
| LECX | Leco Corp. | added 4/81; eliminated 5/83; 1/94 |
| LEE | Lake Erie & Eastern R.R. Co. | 1/75-1/80; eliminated 10/82 |
| LEF | Lake Erie, Franklin & Clarion R.R. Co. | 4/38-1/94; eliminated 4/95 |
| LEFX | Greenville Leasing Co. (temporary) | 1/94-7/2000 |
| LEFW | Lake Erie & Fort Wayne R.R. Co. | 1/75-1/80 |
| LEMX | Leek Materials Co., Inc. | added 10/96; eliminated 1/97 |
| LEN | The Lake Erie & Northern Ry. Co. | 1/75-7/2000 |
| LENX | Champlin Refining Co. | 4/38-1/52 |
| LEOX | Louisville Edible Oil Products, Inc. | eliminated 4/86 |
| Louisville Vegetable Oil Supply Co., Inc. | added 4/86; eliminated 1/90 | |
| Louisville Edible Oil Products, Inc. | added 1/90; eliminated 7/92 | |
| Louisville Vegetable Oil Supply Co., Inc. | Jan-94 | |
| Golden Foods, Inc. | Jul-00 | |
| LER | The Logansport & Eel River R.R. Museum, Inc. | eliminated 10/89 |
| The Logansport & Eel River Short-Line Co., Inc. | added 10/89; eliminated 7/92; 1/94-7/2000 | |
| LERX | PSI Energy, Inc. | 7/2000; added 10/2000 |
| LEVX | Level Energy, Inc. | added 1/97; 7/2000; eliminated 7/2000 |
| Falley Petroleum Co. | added 1/60; 4/61-10/66; eliminated 4/69 | |
| Falley Corp. | added 4/69; eliminated 1/70 | |
| Falley Petroleum Co. | added 1/70; 4/70; eliminated 10/71 | |
| Wanda Petroleum Co. | added 10/71 | |
| Wanda Petroleum Co. (subsidiary of Ashland Oil, Inc.) | eliminated 1/72 | |
| Wanda Petroleum Co., Division of Ashland Oil, Inc. | added 10/72 | |
| Wanda Petroleum Co., Division of The Dow Chemical Co. | Jan-75 | |
| Wanda Petroleum Co., Subsidiary of The Dow Chemical Co. | 1/80; eliminated 4/81 | |
| Wanda Petroleum Co., Subsidiary of Enterprise Energy Co. | added 4/81; eliminated 10/83 | |
| Wanda Petroleum Co., Subsidiary of The Enterprise Companies, Inc. | added 10/83; eliminated 7/90 | |
| Enterprise Products Co. | added 7/90; 1/94; eliminated 4/97 | |
| LFAX | L.F. Anderson | added 10/74; 1/75-1/80; eliminated 7/86 |
| LFCD | Lines Coahuila Durango C.V. de C.V. | Jul-00 |
| LFCX | Liquefreeze Corp. of America | added 1/62; eliminated 7/63 |
| LGAX | Lockheed-Georgia Co. | added 4/70; 4/70; eliminated 4/73; added 4/79; 1/80; eliminated 7/90 |
| LGEX | L.G. Everist, Inc. | 1/75-7/2000 |
| LGIX | Lincoln Grain, Inc. | added 7/73; 1/75-1/80; eliminated 7/88 |
| Elders Grain, Inc. | added 7/88; eliminated 10/90 | |
| Continental Grain Co. | added 10/90; eliminated 7/91 | |
| LGSX | MidAmerican Energy Co. | added 4/96; 7/2000 |
| LGTX | Logistechs, Inc. | Jul-00 |
| LGV | Ligonier Valley R.R. Co. | 4/38-1/52 |
| LGX | Lehigh, Inc. | Jan-52 |
| LHFX | Lehigh Heavy Forge Corp. | Jul-00 |
| LHGX | Griffing Tank Car Line | added 4/65; 7/65-4/70; eliminated 10/71 |
| LHPX | Hilgy's LP Gas Inc. | added 7/74; eliminated 10/74 |
| LHR | Lehigh & Hudson River Ry. Co. | 4/38-10/66 & 1/75; eliminated 4/76 |
| Consolidated Rail Corp. | added 4/76; 1/80; eliminated 1/83; 1/94 | |
| Norfolk Southern Ry. Co. | Jul-00 | |
| LHRR | The Longhorn R.R. | added 10/97; 7/2000 |
| The Longhorn R.R., a Division of Central of Tennessee Ry. & Navigation Co. | eliminated 10/2000 | |
| L&HS | Louisville, Henderson & St. Louis Ry. Co. | Apr-38 |
| LHS | Louisville & Nashville R.R. | Jan-52 |
| LHTX | Larsen Farms | Jul-00 |
| LI | The Long Island Rail Road Co. | 1/75-1/94; eliminated 1/98; 7/2000 |
| LINC | Lewis & Clark Ry. Co. | 1/94; added 4/95; eliminated 10/99; 7/2000 |
| LINX | North American Car Corp. | added 4/66; 10/66-1/80 |
| General Electric Railcar Services Corp. | 1/94; eliminated 10/94 | |
| LIRC | Louisville & Indiana R.R. Co. | added 7/94; 7/2000 |
| LITX | Lite Industries Inc. | 1/94-7/2000 |
| LJIX | Brown Trailer, Inc. | 1/94; added 10/96; eliminated 4/97; 7/2000 |
| LJMX | L.J. & M. Laplace | eliminated 10/53; added 4/54; 10/57-1/75 |
| LKRR | Little Kanawha River Rail, Inc. | 1/94-7/2000 |
| LKVY | Lykens Valley R.R. Co. | added 4/78; 1/80; added 7/80; eliminated 10/81 |
| LKWR | Lackland Western Ry. Co. | Jul-00 |
| LKX | Larkin Co. Inc. | Apr-38 |
| LLCX | LLCX Inc. | 1/94-7/2000 |
| LLIX | LUC Leasing Inc. | added 7/78; 1/80; eliminated 1/94 |
| Services Unlimited | added 1/94; 7/2000 | |
| LLKX | Needham Transportation Co. | added 10/68; 4/70-1/80; eliminated 4/88 |
| LLLX | Lewis & Sons Leasing Co. | added 7/74; 1/75; eliminated 1/75 |
| Tutcher Magic Gas Co., Inc. | added 7/75 | |
| Louisiana Leasing Ltd. of Illinois | added 10/95; 7/2000 | |
| LLNX | Western Fruit Express Co. | 4/61-4/70; eliminated 1/73; 1/75 |
| LLOX | Lox Equipment Co. | 4/70; added 7/70; eliminated 1/71 |
| LLPX | Locomotive Leasing Partners, L.L.C. | Jul-00 |
| LM | Litchfield and Madison Ry. Co. (Chicago and North Western Ry. Co.) | 4/61-10/66 |
| Litchfield and Madison Ry. Co. (Chicago and North Western Transportation Co.) | 1/75-1/94 | |
| Chicago and North Western Transportation Co. | eliminated 1/95 | |
| Chicago and North Western Ry. Co. | added 1/95; eliminated 10/95 | |
| Union Pacific R.R. Co. | added 10/95; 7/2000 | |
| LMCX | Lott Materials Co., Inc. | added 10/81 |
| All Minerals Co. | eliminated 1/85 | |
| LMIC | Lake Michigan & Indiana R.R. Co. | Jul-00 |
| LMIX | Loram Maintenance of Way, Inc. (MofW cars) | Jan-94 |
| LORAM Maintenance of Way, Inc. | Jul-00 | |
| LMLX | Libby, McNeill & Libby (refrigerator cars no. 1450-1499) (General American Transportation Corp.) | Apr-38 |
| General American Transportation Corp. | 1/52-7/65 | |
| Libby, McNeill & Libby (General American Transportation Co.) | 10/66; eliminated 1/70 | |
| General American Transportation Corp. | Apr-70 | |
| LMRX | Globe Oil & Refining Co. (Illinois) | Apr-38 |
| Globe Oil & Refining Co. of Illinois | 1/52-10/57 | |
| Globe Oil & Refining Co. (Illinois) | eliminated 1/59 | |
| LMSX | Locomotive Management Services | Jul-00 |
| LMT | Louisiana Midland Transport | 1/75-1/80 |
| LMTX | Libby, McNeill & Libby (tank cars no. 1355-1366) | Apr-38 |
| Libby, McNeill & Libby | 1/52-10/57; eliminated 4/61 | |
| LMT Associates | added 7/78; 1/80 | |
| Chartrand's Tank Car Service, Inc. | 1/94; eliminated 4/96; 7/2000 | |
| LMVX | Leas & McVitty, Inc. | 4/38-10/57; eliminated 10/60 |
| LMWX | Railway Marketing Corp. | added 1/80; 1/80; eliminated 7/92 |
| MHC, Inc., Wholly Owned Subsidiary of ConAgra, Inc. | added 7/92; 1/94-7/2000; eliminated 4/2001 | |
| L&N | Louisville & Nashville R.R. | 4/38-10/66 |
| LN | Louisville & Nashville R.R. Co. | 1/75-1/80; eliminated 1/83 |
| Seaboard System R.R., Inc. | added 1/83; eliminated 7/87 | |
| CSX Transportation, Inc. | added 7/87; 1/94-7/2000 | |
| LNAC | Louisville, New Albany & Corydon R.R. Co. | 1/75-1/80; eliminated 4/88 |
| Ferdinand & Huntingburg R.R. | added 4/88 | |
| H&S R.R. Co. | 1/94-7/2000 | |
| LNAL | Louisville, New Albany and Corydon R.R. | added 1/89; 1/94; eliminated 7/95; added 1/96; 7/2000 |
| LNE | Lehigh and New England Ry. | 4/38-7/65 |
| Lehigh and New England Ry. Co. (Central R.R. Co. of New Jersey) | Oct-66 | |
| Lehigh and New England Ry. Co. | 1/75; eliminated 4/76 | |
| Consolidated Rail Corp. | added 4/76; 1/80-1/94; eliminated 7/99 | |
| LNO | Laona & Northern R.R. Co. | 1/75-1/80; eliminated 10/81 |
| LNPX | National Car Co. | Jan-52 |
| LNTX | IES Utilities, Inc. | added 4/99; eliminated 4/2000 |
| Alliant Energy | added 4/2000; 7/2000 | |
| LNW | The Louisiana and North West R.R. Co. | 1/75-7/2000 |
| LNWX | Locomotives Northwest Ltd. | Jul-00 |
| LOA | Texas and Pacific Railway Co. | 1/75; eliminated 1/77 |
| Missouri Pacific Railroad Co. | added 1/77; 1/80 | |
| Missouri Pacific System | eliminated 1/81 | |
| LOAM | Louisiana Midland Ry. Co. | added 7/74; 1/75-1/80; eliminated 1/87 |
| LOAX | American Refrigerator Transit Co. | 7/65-1/75 |
| LOC | Texas and Pacific Railway Co. | 1/75; eliminated 1/77 |
| Missouri Pacific Railroad Co. | added 1/77; 1/80 | |
| Missouri Pacific System | eliminated 1/81 | |
| LOCX | American Refrigerator Transit Co. | added 1/65; 7/65-1/75 |
| LOFX | Libbey-Owens-Ford Glass Co. | 1/52-4/61; added 1/65; 7/65-10/66; eliminated 4/70 |
| Libbey-Owens-Ford Co. | added 4/70; 4/70-1/75; eliminated 4/75 | |
| LOGX | Linden Leasing, Inc. | added 1/97; 7/2000 |
| LOJX | American Refrigerator Transit Co. | added 4/65; 7/65; eliminated 7/65 |
| LOLX | Local Corp. | added 10/69; 4/70-1/75; eliminated 4/76 |
| LOSX | Los Angeles Soap Co. | 4/38-4/61 |
| Locomotive Specialist Inc. | Jul-00 | |
| LOVX | American Colloid Co. | added 7/67; 1/70-1/94; eliminated 1/2000; 7/2000 |
| LOWX | Lion Oil Co., subsidiary of the Oil Shale Corp. | added 7/76 |
| Lion Oil Co., subsidiary of Tosco Corp. | eliminated 10/78 | |
| Lion Oil Division of Tosco Corp. | added 10/78; eliminated 7/79 | |
| Tosco Corp. | added 7/79; 1/80; eliminated 4/87 | |
| LPAX | The Lake Asphalt and Petroleum Co. of Pennsylvania | 1/52-7/65 |
| LPB | The Louisiana & Pine Bluff Ry. Co. | Jan-75 |
| LPCX | Lehigh Portland Cement Co. | 4/38-10/66; eliminated 1/69 |
| LPGX | Universal Butane Co. | 7/65-1/75 |
| Universal LPGX Co. | 1/80; eliminated 7/84 | |
| LPIX | Luci Petroleum, Inc. | eliminated 10/87 |
| LPN | Longview, Portland & Northern Ry. Co. | 1/75; added 7/77; 1/80-7/2000; eliminated 10/2000 |
| LPS | London & Port Stanley Ry. | 10/57-7/65 |
| LPSG | Live Oak, Perry and South Georgia Ry. Co. | 1/75-1/80 |
| LPTX | (North American Car Corp.) | Apr-38 |
| LPVX | National Car Co. | Jan-52 |
| LPX | Lewis Packing Co. (National Car Co.) | Apr-38 |
| LR | Little River R.R. | 4/38-1/52 |
| LRAX | Latinoamerican Rail Association, Inc. | 1/94; added 10/96; 7/2000 |
| LRCX | Livingston Rebuild Center, Inc. | 1/94; added 1/97; 7/2000; eliminated 7/2001 |
| LRDX | MidAmerican Energy Co. | added 4/96; 7/2000 |
| LRIX | Lake Superior Eastern Rail Industries | added 4/97; eliminated 7/97; 7/2000 |
| LRLX | United States Railway Leasing Co. | added 10/69; 4/70; eliminated 1/73 |
| United States Railway Equipment Co. | added 1/73; 1/75; eliminated 7/79 | |
| United States Leasing Co. | added 7/79 | |
| United States Railway Leasing Co. | 1/80; eliminated 10/80 | |
| Evans Railcar Leasing Co. | added 10/80; eliminated 4/88 | |
| Itel Rail Corp. | added 4/88; eliminated 10/92 | |
| General Electric Railcar Services Corp. | added 10/92; 1/94; eliminated 1/2000 | |
| General Electric Rail Services Corp. | added 1/2000; 7/2000 | |
| LRMX | Logistics Resource Management | added 4/95; eliminated 4/96; added 10/96; eliminated 4/97; 7/2000 |
| LRPA | Little Rock Port R.R. | 1/75-1/94; eliminated 1/99; 7/2000 |
| LRS | Laurinburg & Southern R.R. Co. | 7/65-7/2000 |
| LRWN | Little Rock and Western Ry. Corp. | added 10/80; eliminated 1/92 |
| LRW Ry., L.P. | added 1/92; eliminated 4/92 | |
| Little Rock and Western Ry., L.P. | added 4/92; 1/94-7/2000 | |
| LRWY | Lackawanna Ry., Inc. | added 1/92; 1/94-7/2000 |
| LRX | Lackawanna Refrigerator Line (Merchants Despatch Transportation Corp.) | Apr-38 |
| LS | Soo Line R.R. Corp. | added 4/87; eliminated 1/88 |
| Luzerne and Susquehanna Ry. Co. | Jul-00 | |
| LSBC | The La Salle and Bureau County R.R. Co. | 1/75-1/80 |
| Chicago Rail Link | eliminated 7/88 | |
| LSCX | Laclede Steel Co. | added 10/58; 4/61-4/70; eliminated 10/71 |
| L.S. Chemical Corp. | added 4/87; eliminated 10/87 | |
| D-H Investors | added 4/90 | |
| D-H Investors (Relam Auditing Service) | 1/94; eliminated 7/98; 7/2000 | |
| LSGX | Lone Star Gasoline Co. | Apr-38 |
| LSI | Lake Superior & Ishpeming R.R. Co. | 1/75-7/2000; eliminated 4/2001 |
| LSIX | Liquid Sugars, Inc. | added 7/81; 1/94; eliminated 7/2000 |
| Minnesota Corn Processors Bulk Products Division | added 7/2000; 7/2000 | |
| LSMX | Louisville Scrap Material Co. Inc. | added 1/96; eliminated 10/98 |
| Progress Rail Services Corp. | added 10/98; 7/2000 | |
| LSO | Louisiana Southern Ry. | 4/38-7/65 |
| Louisiana Southern Ry. Co. (Southern Ry. System) | Oct-66 | |
| Louisiana Southern Ry. Co. | 1/75-1/80 | |
| LSPX | Lone Star Producing Co. | 1/52-1/75; eliminated 4/75 |
| LSRC | Lake State Ry. Co. | added 4/92; 1/94-7/2000 |
| LSRR | Lone Star R.R., Inc. | Jul-00 |
| LSSX | Louis Stern Sons, Inc. | 4/38-1/52; eliminated 10/53 |
| Mark Twain Marine Industries, Inc. | added 10/69; 4/70; eliminated 7/74 | |
| LSTT | Lake Superior Terminal & Transfer Ry. Co. | 1/75-1/80 |
| LSTX | Associated Metals & Minerals Corp. | Apr-70 |
| LSTX | Lone Star Transportation Corp. | Jan-94 |
| LSX | C.C. Lang & Son Inc. | Jan-52 |
| LT | Lake Terminal R.R. Co. | 4/38-7/2000 |
| LTC | Lafferty Transportation | 1/75-1/80 |
| LTCO | Lakeside Transportation Co. | added 4/94; eliminated 7/94 |
| Lakeside Transportation, L.L.C. | added 7/94; eliminated 4/95; eliminated 7/95 | |
| LTCR | Leelanau Transit Co. | added 1/79; 1/80; eliminated 1/91; added 1/92; 1/94; eliminated 1/95; 7/2000 |
| LTCX | Union Carbide Corp., Chemicals Division | added 7/64; 7/65-10/66; eliminated 10/67 |
| Union Carbide Corp., Chemicals and Plastics | added 10/67; eliminated 1/68 | |
| Union Carbide Corp., Chemicals and Plastics Operations Division | added 1/68; 4/70-1/75; eliminated 1/79 | |
| Union Carbide Corp., Chemicals and Plastics Division | added 1/79; 1/80; eliminated 7/80 | |
| Union Carbide Corp. | added 7/80; eliminated 10/80 | |
| Union Carbide Corp., Chemicals and Plastics Division | added 10/80; eliminated 5/83 | |
| Union Carbide Corp. | added 5/83 | |
| Union Carbide Corp., Chemicals and Plastics Co., Inc. | eliminated 1/93 | |
| Praxair, Inc. | added 1/93; 1/94-7/2000 | |
| LTEX | L.H.A.G.S. d/b/a Truck Electric Service | Jul-00 |
| LTPX | Lewis Tar Products Co. | 4/38-10/57; eliminated 10/60 |
| LTTX | Trailer Train Co. | added 7/64; 7/65 |
| Trailer Train Co. (FC low deck height flat cars equipped with hitches and bridge plates for the transportation of trailers) | 10/66-10/68 | |
| Trailer Train Co. | Apr-70 | |
| Trailer Train Co. (low deck flat cars, equipped with hitches and bridge plates) | 1/75-1/80 | |
| Trailer Train Co. | eliminated 1/92 | |
| TTX Co. | added 1/92 | |
| TTX Co. (low deck flat cars, equipped with collapsable hitches and bridge plates for transporting trailers) | Jan-94 | |
| TTX Co. (undefined) | Jul-00 | |
| LTVX | LTV Steel Co. | eliminated 7/86; 1/94-7/2000 |
| LUBX | Lubrite Refining Corp. (Socony-Vacuum Oil Co., Inc., Lubrite Division) | Apr-38 |
| Luria Bros. | Oct-57 | |
| Cross Oil & Refining Co. | 4/70; eliminated 10/71 | |
| Cross Transportation Co. | added 10/71; 1/75; eliminated 7/78 | |
| Cross Oil & Refining Co. of Arkansas | added 7/78; eliminated 4/79 | |
| Cross Development Co. | added 4/79; 1/80; eliminated 4/80 | |
| Luria Brothers, a Division of Connell Limited Partnership | added 1/97; 7/2000; eliminated 4/2001 | |
| Philip Metals, Inc. | added 4/2001 | |
| LUCX | LUCX, Inc. | added 4/72; 1/75-1/80; eliminated 1/81 |
| Railroad Car Management Co., Inc. | added 1/81; eliminated 1/94 | |
| Services Unlimited | added 1/94; 7/2000 | |
| LUKX | Brae Transportation Inc., a Subsidiary of Brae Corp. | added 4/89 |
| LUN | Ludington and Northern Ry. | 1/75-1/80; added 4/80; eliminated 4/86; eliminated 10/89; 1/94 |
| LUNX | North American Car Corp. | added 4/68; 4/70-1/80 |
| General Electric Railcar Services Corp. | 1/94; eliminated 1/2000 | |
| General Electric Rail Services Corp. | added 1/2000; 7/2000 | |
| LUSX | LUSCAR Ltd. | Jul-00 |
| LUX | Lion Oil Refining Co. | Apr-38 |
| Lion Oil Co. | Jan-52 | |
| Lion Oil Co., a Division of Monsanto Chemical Co. | 10/57-4/61; eliminated 4/62 | |
| Lion Oil Co., Hydrocarbons Division of Monsanto Chemical Co. | added 4/62; eliminated 7/64 | |
| Lion Oil Co., Hydrocarbons Division of Monsanto Co. | added 7/64; 7/65; eliminated 10/65 | |
| Lion Oil Co., Hydrocarbons and Polymers Division, Monsanto Co. | added 10/65; 10/66-4/70; eliminated 10/72 | |
| Lion Oil Co. | added 10/72; 1/75 | |
| Lion Oil Co., Subsidiary of the Oil Shale Corp. | eliminated 1/77 | |
| Lion Oil Co., Subsidiary of Tosco Corp. | added 1/77 | |
| Lion Oil Co. | eliminated 4/79 | |
| Tosco Corp. | added 4/79; 1/80; eliminated 1/83; 1/94-7/2000 | |
| LV | Lehigh Valley R.R. Co. | 4/38-10/66 & 1/75 |
| Lehigh Valley R.R. Co. (Robert C. Haldeman, Trustee) | eliminated 4/76 | |
| Consolidated Rail Corp. | added 4/76; 1/80-1/94; eliminated 7/99 | |
| Norfolk Southern Ry. Co. (Norfolk Southern) | Jul-00 | |
| LVAL | Lackawanna Valley R.R. | eliminated 1/86 |
| Lackawanna Valley R.R. Corp. | added 1/86; eliminated 7/87; 1/94; eliminated 10/97; 7/2000 | |
| LVRC | Lamoille Valley R.R. Co. | added 4/78; 1/80-7/2000 |
| LVRR | Lycoming Valley R.R. Co. | added 1/97; 7/2000 |
| LVRX | North American Car Corp. | 10/57-1/75; eliminated 4/75 |
| LW | Louisiana Western R.R. | Apr-38 |
| Louisville & Wadley Ry. Co. | 10/66-7/2000 | |
| LWAX | Laidlaw Environmental Services, Inc. | 1/94-7/2000 |
| LWMX | California Spray Dry, Co. | added 7/87; eliminated 10/88; 1/94 |
| L&WV | Lackawanna & Wyoming Valley Ry. | 1/52-7/65 |
| Lackawanna & Wyoming Valley Ry. Co. | Oct-66 | |
| LWV | Lackawanna & Wyoming Valley Ry. Co. | 1/75; eliminated 4/76 |
| Consolidated Rail Corp. | 1/80-1/94 | |
| LXOH | Lexington & Ohio R.R. Co., Inc. | Jul-00 |
| LXVR | Luxapalila Valley R.R. Inc. | added 10/96; 7/2000 |
| LYNX | Round Butte Products | added 10/96; eliminated 4/98; 7/2000 |